Arizona governor signed the legislation on 4/14. They will conform to the American Rescue Plan. From DC.gov, 4/15/21:
State Tax Day - Current,S.2,Arizona—Corporate, Personal Income Taxes: IRC Conformity Updated,(Apr. 16, 2021)
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Arizona has updated its conformity to the Internal Revenue Code (IRC) for income tax purposes. For tax years beginning after 2020, Arizona now conforms to the IRC as amended and in effect on March 11, 2021. This includes provisions that became effective during 2020 with the specific adoption of all retroactive effective dates.
Prior Tax Years
Previously, for tax years beginning after 2019, Arizona conformed to the IRC as amended and in effect on January 1, 2020. Now, the January 1, 2020 conformity date applies only for tax years beginning during 2020.
Arizona has also adopted provisions of the following acts that have retroactive effect for tax years beginning before 2021:
- Families First Coronavirus Response Act (P.L. 116-127)
- Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136)
- Paycheck Protection Program Flexibility Act of 2020 (P.L. 116-142)
- Consolidated Appropriations Act, 2021 (P.L. 116-260)
- American Rescue Plan Act of 2021 (P.L. 117-2).
